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2013 (12) TMI 390 - AT - Central ExciseValuation of Free samples - Free samples cleared without paying duty on MRP basis – Held that:- In respect of physician's sample being manufactured by job worker and sold to the principal manufacturer, valuation is to be done as per UJAGAR PRINTS ETC. ETC. Versus UNION OF INDIA & OTHERS [1989 (1) TMI 124 - SUPREME COURT OF INDIA] judgement of Apex Court - Appellant's are not assessing duty as envisaged in Ujagar Print's case, which requires specifying cost of all the raw materials, packing material supplied by the principal manufacturer, job charges and profit element - Principal manufacturer on his own dictating the assessable value to be declared - This has come out clearly in the statement mentioned by the appellant has not rebutted the same - Even Ld. Advocate is claiming that they are declaring value as per CAS-4 - CAS-4 valuation scheme is applicable for goods meant for capative consumption, which is not the case here. The transaction between appellant and principal manufacturer cannot be considered as on principal to principal basis - the only way left is to assess the value based upon M.R.P. of similar goods after giving abatement as prescribed and on proportionate basis - This is what has been ordered by Commissioner (Appeals) – Decided against Assessee.
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